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2014 (9) TMI 816 - AT - Service TaxWaiver of predeposit - Works contract services - lift irrigation schemes - Held that:- An amount of ₹ 20,09,246/- out of the total demand confirmed is attributable to consideration received on works contract services provided in respect of Rajiv Sagar Lift Irrigation Project. The petitioner’s claim for exemption on this aspect predicated on the basis of exemption Notification No. 41/2009-S.T., was rejected by the adjudicating authority on the ground that lift irrigation schemes are outside the purview of canals which are the subject matter of Notification No. 41/2009-S.T. - Works contract works undertaken in relation to canals would include pump houses and other facilities erected for lifting the water from lower to higher level of the canals, as would be the case in lift irrigation projects. For reasons alike as recorded in the interim order of this Tribunal dated 1-10-2013, we find a strong prima facie case in favour of the appellant/petitioner for waiver of the demand of ₹ 20,09,246. Effective date of notification - Held that:- It is axiomatic that an exemption Notification issued under Section 93(1) has no retrospective operation or reach. In the circumstances, we are not pursuaded, prima facie, that service provided prior to 23-10-2009, the date of Notification No. 41/2009-S.T. are immune to the levy of service tax on the mere circumstance that the consideration for the earlier provided service was received after the date of issue of this Notification. - stay granted partly.
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